[1980 Code § 4-33 A]
There shall be a Department of Revenue and Finance, the head of which shall be the Director of Revenue and Finance. Prior to his appointment, he shall have been qualified by training and experience in public administration and management. He shall be appointed by the Mayor, with the advice and consent of the Town Council, and shall serve during the term of office of the Mayor appointing him and until the appointment of his successor in accordance with Subsection
2-14.3. He shall receive such compensation as may be fixed by ordinance.
[1980 Code § 4-33 B]
In the Department of Revenue and Finance there shall be the
following activities:
[1980 Code § 4-34]
The Director shall have all the functions, powers and duties
that are hereby or may be hereinafter conferred and imposed on him
by law and the ordinances of the Town of Morristown, and he shall:
a. Supervise the office and be responsible for all the operations of
the Department and personnel therein.
b. Formulate such rules and regulations as are necessary for the efficient
and economical operation of the Department.
c. Make periodic reports to the Business Administrator, Mayor and Town
Council concerning the operation of the Department.
d. Perform any other duties placed upon him by the Business Administrator
or Mayor.
[1980 Code § 4-35]
The Division of Revenue Collection shall include but not be
limited to tax assessment, tax collection and collection of all miscellaneous
revenues due the Town from the various Town officials charged with
collecting such fees from the public, including but not limited to
building fees, inspection fees, license fees, Police fees, recreation
fees and sewer fees.
[1980 Code § 4-35A; Ord. No. O-2-08]
The Municipal Tax Assessor shall be appointed by the Mayor for
a term of four years from the first day of July next following his
appointment unless he qualifies for tenure pursuant to N.J.S.A. 54:1-35.31(2)
or amendments thereto, in which case he shall hold office during good
behavior. Vacancies other than those due to the expiration of the
Assessor's term shall be filled by appointment for the unexpired term.
The Municipal Tax Assessor shall:
a. Value all real and personal property in the Town for the purpose
of assessments and taxation in accordance with general law, the Charter
and ordinances of the Town and exercise all the powers of a Municipal
Tax Assessor pursuant to law.
b. Prepare the tax list and duplicate as required by law and maintain
adequate assessment records of each and every parcel of real property
assessed.
c. Have custody of and maintain an up-to-date Town Tax Map and provide
for the recording thereon of all changes in ownership or character
of the property assessed.
d. Make all special assessments of benefits for local improvements.
e. Be responsible for all appraisals of property for any Town purpose,
provided that he may, with the approval of the Mayor and within limits
of available appropriations, retain outside experts or appraisers
whenever the public interest requires.
f. Represent the Town before the Morris County Board of Taxation and
the State Tax Court and before such other boards, agencies and governmental
authorities as may be necessary and requisite in connection with the
performance of his duties.
g. Perform such other duties as may be required of him by the laws of
the State of New Jersey and the ordinances of the Town.
[1980 Code § 4-35B; Ord. No. O-2-08]
The Tax Collector, prior to his appointment, shall be qualified
by training and experience in the administration of municipal tax
collections and tax accounting procedures. He shall be appointed by
the Mayor and shall serve for a term of four years, unless he qualifies
for tenure pursuant to N.J.S.A. 40A:9-145 or amendments thereto, in
which case he shall hold office during good behavior. His compensation
shall be fixed by ordinance. The Municipal Tax Collector shall:
a. Extend each year's tax on the tax duplicate, prepare and mail tax
bills and maintain tax accounting records in such manner as may be
prescribed by law.
b. Receive and collect all current and delinquent real and personal
property taxes, charge and receive penalties and interest pursuant
to law and account for all collections in such form and manner as
may be prescribed by law.
c. Make or cause to be made and certify searches for tax and other liens
on any real property in the Town as may be authorized by law and charge
and collect for the use of the Town the fee required by law for any
such search.
d. Receive and collect all miscellaneous revenues due the Town.
e. Prepare and mail all utility bills and receive and account for them.
[1980 Code § 4-36; Ord. No. O-29-89; Ord. No. O-16-93; Ord. No. O-5-94]
The Division of General Finance shall consist of the Office
of Treasurer/Chief Financial Officer. The qualifications for the position
of Treasurer/Chief Financial Officer shall be those established by
N.J.S.A. 40A:9-140.2, as amended. No person shall be appointed or
reappointed as Treasurer/Chief Financial Officer unless he or she
holds a Municipal Finance Officer Certificate issued pursuant to the
provisions of N.J.S.A. 40A:9-140.1 et seq. or otherwise meets the
requirements of N.J.S.A. 40:9-140.13. The Treasurer's duties shall
include but not be limited to the following:
a. Receive funds entrusted to or under the control of any department
and deposit all funds received in depositories authorized by resolution
of the Town Council by the next ensuing bank day after their receipt.
b. Keep books and records of accounts for the exercise of a financial
budgetary control over each department, office and agency of the Town
government and keep such accounts as will show the amount of each
appropriation, the cumulative amount paid therefrom and the unpaid
obligations and unencumbered balance thereof.
c. Authorize the payment of bills, claims, demands and payroll upon
the proper certification of the appropriate department Director of
the amount due and owing, and either the approval of the Business
Administrator or resolution of the Council authorizing payment.
d. Audit receipts and disbursements of each department and require reports
to be made at such intervals as will most efficiently protect the
public interest.
e. Disburse moneys for the payment of claims approved by the Council
by means of checks signed by the Mayor and by the Treasurer.
f. Carry out the responsibilities set forth in N.J.S.A. 52:27BB-26 et
seq.
g. Prepare a monthly list of all bills paid and file the same with the
Municipal Clerk for the information of the Council. The Treasurer
shall respond to any inquiries submitted to the Business Administrator
by any Member of Council relating to the monthly bill list.